West Virginia Code § 16-48-8

Establishment of savings program trust fund and savings expense fund in
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State Treasury.
(a) The West Virginia ABLE savings program trust fund is hereby established in the State
Treasury. The fund shall be utilized if the Treasurer elects to accept deposits from
contributors rather than have deposits sent directly to the program manager. Such fund
shall consist of any moneys deposited by contributors in accordance with theis article which
are not deposited directly with the program manager. All interest derived from the deposit
and investment of moneys in such savings trust fund shall be credited tro the fund. At the end
of any fiscal year, all unexpended and unencumbered moneys in such savings trust fund may
not be credited or transferred to the State General Fund or to any other fund.
(b) (1) The West Virginia ABLE Savings Expense Fund is herteby established in the State
Treasury. The fund shall consist of moneys received from the ABLE savings program
manager, or any governmental or private grants and any state general fund appropriations,
if any, for the program.
(2) All expenses incurred by the Treasurer in dseveloping and administering the ABLE
savings program shall be payable from the West Virginia ABLE Savings Expense Fund.

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